{"id":54715,"date":"2026-10-10T09:17:19","date_gmt":"2026-10-10T02:17:19","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54715"},"modified":"2026-10-09T15:29:11","modified_gmt":"2026-10-09T08:29:11","slug":"hoa-don-truc-tiep","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hoa-don-truc-tiep\/","title":{"rendered":"H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00e0 g\u00ec? Kh\u00e1c g\u00ec h\u00f3a \u0111\u01a1n GTGT, c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf theo N\u0110 254\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp<\/strong> l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 th\u00f4ng c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. H\u00f3a \u0111\u01a1n n\u00e0y mang k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 2 v\u00e0 kh\u00f4ng th\u1ec3 hi\u1ec7n d\u00f2ng thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT, n\u00ean b\u00ean mua kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n b\u00ean mua th\u01b0\u1eddng c\u1ea7n bi\u1ebft h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 h\u1ee3p l\u1ec7, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng; c\u00f2n b\u00ean b\u00e1n c\u1ea7n t\u00ednh thu\u1ebf, k\u00ea khai v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u1ed5ng h\u1ee3p b\u1ea3n ch\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp, c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n GTGT, h\u1ec7 qu\u1ea3 thu\u1ebf v\u1edbi hai b\u00ean v\u00e0 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp kh\u00f4ng ph\u1ea3i t\u00ean g\u1ecdi ph\u00e1p l\u00fd m\u00e0 l\u00e0 c\u00e1ch g\u1ecdi quen thu\u1ed9c trong gi\u1edbi k\u1ebf to\u00e1n, xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ng\u01b0\u1eddi b\u00e1n t\u00ednh thu\u1ebf GTGT theo &#8220;ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp&#8221;. T\u00ean ch\u00ednh th\u1ee9c c\u1ee7a lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 8 <a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a>, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00f9ng nh\u00f3m t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. \u0110\u00e2y ch\u00ednh l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb m\u00e0 th\u1ef1c t\u1ebf v\u1eabn g\u1ecdi l\u00e0 &#8220;h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp&#8221;.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">C\u00e1ch g\u1ecdi n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. Theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng thu\u1ebf \u0111\u1ea7u ra tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, n\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i t\u00e1ch gi\u00e1 ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf. Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, thu\u1ebf GTGT b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m nh\u00e2n doanh thu, n\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi gi\u00e1 thanh to\u00e1n, kh\u00f4ng t\u00e1ch d\u00f2ng thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Theo \u0110i\u1ec1u 43, t\u1eeb 01\/07\/2026, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\">Theo m\u1ee5c 1 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 8, v\u00ed d\u1ee5 &#8220;H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG&#8221;. V\u00ec v\u1eady tr\u00ean ch\u1ee9ng t\u1eeb kh\u00f4ng bao gi\u1edd c\u00f3 d\u00f2ng ch\u1eef &#8220;h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp&#8221;; k\u1ebf to\u00e1n nh\u1eadn di\u1ec7n qua t\u00ean &#8220;H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng&#8221; v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp g\u1eafn v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 g\u1ed3m thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ri\u00eang.<\/p>\n<h3 style=\"text-align: justify;\">1.2. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp<\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp g\u1ed3m hai nh\u00f3m. Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng khi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba.<\/li>\n<li aria-level=\"1\">Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 hai l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba, b\u00e1n cho nhau trong khu phi thu\u1ebf quan ho\u1eb7c xu\u1ea5t kh\u1ea9u; h\u00f3a \u0111\u01a1n ph\u1ea3i ghi &#8220;D\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan&#8221;.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ch\u1ebf xu\u1ea5t d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u1ebfu khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, v\u00e0 d\u00f9ng h\u00f3a \u0111\u01a1n GTGT n\u1ebfu khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">H\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, kho\u1ea3n 2 \u0110i\u1ec1u 6 cho ph\u00e9p c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh, v\u00ed d\u1ee5 cho t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 giao d\u1ecbch ch\u1ecbu thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">1.3. H\u00ecnh th\u1ee9c v\u00e0 k\u00fd hi\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed theo ba h\u00ecnh th\u1ee9c t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, kh\u00f4ng c\u00f3 m\u00e3, ho\u1eb7c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eadn di\u1ec7n nhanh qua k\u00fd hi\u1ec7u \u1edf g\u00f3c tr\u00ean b\u00ean ph\u1ea3i h\u00f3a \u0111\u01a1n. Theo Ph\u1ee5 l\u1ee5c I <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a>, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 1 l\u00e0 h\u00f3a \u0111\u01a1n GTGT, s\u1ed1 2 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; s\u00e1u k\u00fd t\u1ef1 ti\u1ebfp theo c\u00f3 \u00fd ngh\u0129a:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 C (h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c K (h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3).<\/li>\n<li aria-level=\"1\">Hai k\u00fd t\u1ef1 k\u1ebf ti\u1ebfp l\u00e0 n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, v\u00ed d\u1ee5 26.<\/li>\n<li aria-level=\"1\">K\u00fd t\u1ef1 th\u1ee9 t\u01b0 th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, ch\u1eb3ng h\u1ea1n T (\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf), L (c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh), M (kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n).<\/li>\n<li aria-level=\"1\">Hai k\u00fd t\u1ef1 cu\u1ed1i do ng\u01b0\u1eddi b\u00e1n t\u1ef1 \u0111\u1eb7t; n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u th\u00ec d\u00f9ng YY.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 &#8220;2C26TBB&#8221; l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3, l\u1eadp n\u0103m 2026; th\u1ea5y ch\u1eef s\u1ed1 2 \u0111\u1ee9ng \u0111\u1ea7u, k\u1ebf to\u00e1n bi\u1ebft ngay \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, m\u1eabu h\u00f3a \u0111\u01a1n t\u1ea1i Ph\u1ee5 l\u1ee5c V ch\u1ec9 \u0111\u1ec3 tham kh\u1ea3o; ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf, mi\u1ec5n \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. M\u1eabu chi ti\u1ebft c\u00f3 t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n ti\u1ebfp theo so s\u00e1nh h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp v\u1edbi h\u00f3a \u0111\u01a1n GTGT \u0111\u1ec3 th\u1ea5y r\u00f5 kh\u00e1c bi\u1ec7t v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">2. Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp v\u00e0 h\u00f3a \u0111\u01a1n GTGT<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp v\u00e0 h\u00f3a \u0111\u01a1n GTGT kh\u00e1c nhau \u1edf \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, k\u00fd hi\u1ec7u m\u1eabu, c\u00e1ch th\u1ec3 hi\u1ec7n thu\u1ebf v\u00e0 quy\u1ec1n kh\u1ea5u tr\u1eeb c\u1ee7a b\u00ean mua, c\u0103n c\u1ee9 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c \u0111i\u1ec3m kh\u00e1c nhau ch\u00ednh:<\/p>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp (h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng)<\/th>\n<th>H\u00f3a \u0111\u01a1n GTGT<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>C\u0103n c\u1ee9<\/td>\n<td>Kho\u1ea3n 2 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 8 N\u0110 254\/2026<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/td>\n<td>T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp; khu phi thu\u1ebf quan<\/td>\n<td>T\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/td>\n<\/tr>\n<tr>\n<td>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1<\/td>\n<td>2<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf<\/td>\n<td>Kh\u00f4ng t\u00e1ch d\u00f2ng thu\u1ebf<\/td>\n<td>C\u00f3 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>T\u1ef7 l\u1ec7 % nh\u00e2n doanh thu<\/td>\n<td>Thu\u1ebf \u0111\u1ea7u ra tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/td>\n<\/tr>\n<tr>\n<td>Quy\u1ec1n kh\u1ea5u tr\u1eeb c\u1ee7a b\u00ean mua<\/td>\n<td>Kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ec3 kh\u1ea5u tr\u1eeb<\/td>\n<td>L\u00e0 c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e2u h\u1ecfi &#8220;h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp c\u00f3 VAT kh\u00f4ng&#8221;, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3, nh\u01b0ng thu\u1ebf \u1ea9n trong gi\u00e1 thanh to\u00e1n. Ng\u01b0\u1eddi b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u1eabn n\u1ed9p thu\u1ebf GTGT, t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu theo kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, n\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng t\u00e1ch thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 n\u1ed9i dung, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP y\u00eau c\u1ea7u ghi th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf; c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 c\u00f3 \u00fd ngh\u0129a tr\u00ean h\u00f3a \u0111\u01a1n GTGT, k\u1ec3 c\u1ea3 v\u1edbi h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n (kho\u1ea3n 4 \u0110i\u1ec1u 10).<\/p>\n<p style=\"text-align: justify;\">Nh\u1ea7m l\u1eabn th\u01b0\u1eddng x\u1ea3y ra theo hai chi\u1ec1u: doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eabn d\u00f9ng m\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u0169, khi\u1ebfn b\u00ean mua m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb; ho\u1eb7c ng\u01b0\u1eddi b\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u1ef1 ghi th\u00eam d\u00f2ng thu\u1ebf su\u1ea5t. C\u00e1ch ph\u00f2ng ng\u1eeba l\u00e0 ki\u1ec3m tra k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 khi nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 lo\u1ea1i h\u00f3a \u0111\u01a1n trong h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p.<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1c bi\u1ec7t v\u1ec1 quy\u1ec1n kh\u1ea5u tr\u1eeb l\u00e0 h\u1ec7 qu\u1ea3 l\u1edbn nh\u1ea5t v\u1edbi b\u00ean mua, n\u00ean ph\u1ea7n ti\u1ebfp theo ph\u00e2n t\u00edch ri\u00eang c\u00e2u h\u1ecfi n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">3. H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, v\u00ec h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf t\u00e1ch ri\u00eang v\u00e0 kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n GTGT theo y\u00eau c\u1ea7u c\u1ee7a lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 14 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15<\/a> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u (\u0111i\u1ec3m a kho\u1ea3n 2), v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (\u0111i\u1ec3m b kho\u1ea3n 2). Theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP), \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t, n\u00ean d\u00f9 \u0111\u00e3 thanh to\u00e1n chuy\u1ec3n kho\u1ea3n, kho\u1ea3n thu\u1ebf \u1ea9n trong gi\u00e1 mua v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1ch ra \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">V\u1eady ph\u1ea7n thu\u1ebf \u1ea9n trong gi\u00e1 mua \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 gi\u00e1 thanh to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng mua, t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed; kho\u1ea3n thu\u1ebf tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n chi ph\u00ed \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty A khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, mua v\u0103n ph\u00f2ng ph\u1ea9m c\u1ee7a m\u1ed9t h\u1ed9 kinh doanh v\u1edbi t\u1ed5ng gi\u00e1 thanh to\u00e1n 8.000.000 \u0111\u1ed3ng, nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng k\u00fd hi\u1ec7u 2C26TYY v\u00e0 thanh to\u00e1n chuy\u1ec3n kho\u1ea3n. C\u00f4ng ty A ghi nh\u1eadn to\u00e0n b\u1ed9 8.000.000 \u0111\u1ed3ng v\u00e0o chi ph\u00ed, kh\u00f4ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u1ebfu mua c\u1ee7a nh\u00e0 cung c\u1ea5p xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, c\u00f4ng ty A c\u00f3 th\u1ec3 t\u00e1ch ph\u1ea7n thu\u1ebf \u0111\u1ec3 kh\u1ea5u tr\u1eeb khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, khi so s\u00e1nh b\u00e1o gi\u00e1, k\u1ebf to\u00e1n n\u00ean quy \u0111\u1ed5i v\u1ec1 c\u00f9ng m\u1eb7t b\u1eb1ng: gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00e0 chi ph\u00ed tr\u1ecdn g\u00f3i, c\u00f2n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n GTGT c\u00f3 ph\u1ea7n thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. C\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 t\u1ea1i b\u00e0i vi\u1ebft ri\u00eang c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng c\u00f3 ngh\u0129a h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp m\u1ea5t gi\u00e1 tr\u1ecb v\u1edbi b\u00ean mua. Ph\u1ea7n ti\u1ebfp theo ph\u00e2n t\u00edch vai tr\u00f2 c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp h\u1ee3p ph\u00e1p v\u1eabn l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0a kho\u1ea3n chi v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Kh\u00e1c h\u00f3a \u0111\u01a1n GTGT \u1edf ch\u1ed7 to\u00e0n b\u1ed9 gi\u00e1 thanh to\u00e1n, k\u1ec3 c\u1ea3 ph\u1ea7n thu\u1ebf \u1ea9n trong gi\u00e1, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ba \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh, li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n chi c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00fang h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung: l\u1eadp theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n, \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c t\u1ea1i \u0110i\u1ec1u 10, c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu ng\u01b0\u1eddi b\u00e1n thu\u1ed9c di\u1ec7n d\u00f9ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3, v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3.<\/p>\n<p style=\"text-align: justify;\">Khi mua h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh b\u00e1n l\u1ebb, c\u1ea7n l\u01b0u \u00fd m\u1ee5c 4 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ho\u1eb7c ghi &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c kinh t\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed hay quy\u1ebft to\u00e1n thu\u1ebf. Nh\u00e2n vi\u00ean mua h\u00e0ng c\u1ea7n cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, kho\u1ea3n 9 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi mua h\u00e0ng d\u00f9ng h\u00f3a \u0111\u01a1n n\u00e0y, tra \u0111\u01b0\u1ee3c tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n ghi to\u00e0n b\u1ed9 gi\u00e1 thanh to\u00e1n v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">N\u1eafm \u0111\u01b0\u1ee3c h\u1ec7 qu\u1ea3 thu\u1ebf \u1edf ph\u00eda b\u00ean mua, ph\u1ea7n ti\u1ebfp theo chuy\u1ec3n sang g\u00f3c nh\u00ecn c\u1ee7a b\u00ean b\u00e1n: t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai th\u1ebf n\u00e0o khi xu\u1ea5t lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">5. B\u00ean b\u00e1n t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai th\u1ebf n\u00e0o khi xu\u1ea5t lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y?<\/h2>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi b\u00e1n d\u00f9ng h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp t\u00ednh thu\u1ebf GTGT b\u1eb1ng doanh thu nh\u00e2n t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m theo ng\u00e0nh ngh\u1ec1, r\u1ed3i k\u00ea khai theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u00e1p d\u1ee5ng theo nh\u00f3m ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m ho\u1ea1t \u0111\u1ed9ng<\/th>\n<th>T\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td>\n<td>1%<\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>\n<td>2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Doanh thu t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Ng\u01b0\u1eddi b\u00e1n kinh doanh nhi\u1ec1u nh\u00f3m ng\u00e0nh n\u00ean theo d\u00f5i ri\u00eang doanh thu t\u1eebng nh\u00f3m \u0111\u1ec3 \u00e1p \u0111\u00fang t\u1ef7 l\u1ec7.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: M\u1ed9t doanh nghi\u1ec7p nh\u1ecf khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong th\u00e1ng c\u00f3 doanh thu ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a 400.000.000 \u0111\u1ed3ng v\u00e0 doanh thu d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00f4ng k\u00e8m v\u1eadt t\u01b0 60.000.000 \u0111\u1ed3ng, \u0111\u1ec1u ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang cho t\u1eebng nh\u00f3m: 400.000.000 \u00d7 1% = 4.000.000 \u0111\u1ed3ng v\u00e0 60.000.000 \u00d7 5% = 3.000.000 \u0111\u1ed3ng, t\u1ed5ng c\u1ed9ng 7.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Theo m\u1ee5c 7 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, n\u00ean h\u00f3a \u0111\u01a1n l\u1eadp sai th\u1eddi \u0111i\u1ec3m s\u1ebd k\u00e9o theo k\u00ea khai doanh thu sai k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, theo Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15, t\u1eeb 01\/01\/2026, doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n (kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP). Ph\u01b0\u01a1ng ph\u00e1p khai, n\u1ed9p thu\u1ebf c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh cho h\u1ed9 kinh doanh.<\/p>\n<p style=\"text-align: justify;\">Sau khi n\u1eafm c\u00e1ch t\u00ednh v\u00e0 k\u00ea khai, ng\u01b0\u1eddi b\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n<h2 style=\"text-align: justify;\">6. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u0111i\u1ec7n t\u1eed t\u1eeb 01\/07\/2026<\/h2>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u0111i\u1ec7n t\u1eed t\u1eeb 01\/07\/2026 g\u1ed3m n\u0103m b\u01b0\u1edbc, c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T (\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/li>\n<li aria-level=\"1\">Ch\u1ecdn \u0111\u00fang m\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 2, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p h\u00ecnh th\u1ee9c c\u00f3 m\u00e3, kh\u00f4ng m\u00e3 ho\u1eb7c m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<li aria-level=\"1\">Nh\u1eadp \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">K\u00fd s\u1ed1, g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ho\u1eb7c chuy\u1ec3n d\u1eef li\u1ec7u, r\u1ed3i g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u1ede b\u01b0\u1edbc \u0111\u0103ng k\u00fd, theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, h\u1ec7 th\u1ed1ng \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1edbi d\u1eef li\u1ec7u d\u00e2n c\u01b0 trong 01 ng\u00e0y l\u00e0m vi\u1ec7c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c nh\u1eadn qua th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd, n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i.<\/p>\n<p style=\"text-align: justify;\">\u1ede b\u01b0\u1edbc nh\u1eadp n\u1ed9i dung, t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua ph\u1ea3i \u0111\u00fang gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd; ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng cung c\u1ea5p th\u00f4ng tin th\u00ec ghi &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221;.<\/p>\n<p style=\"text-align: justify;\">\u1ede b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m, theo \u0110i\u1ec1u 9, th\u1eddi \u0111i\u1ec3m l\u1eadp l\u00e0 khi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n; thu ti\u1ec1n tr\u01b0\u1edbc th\u00ec l\u1eadp khi thu ti\u1ec1n, tr\u1eeb kho\u1ea3n \u0111\u1eb7t c\u1ecdc.<\/p>\n<p style=\"text-align: justify;\">\u1ede b\u01b0\u1edbc k\u00fd s\u1ed1 v\u00e0 g\u1eedi, theo m\u1ee5c 7 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp, nh\u01b0ng vi\u1ec7c k\u00fd s\u1ed1 v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: theo kho\u1ea3n 3 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1eeb 01\/07\/2026 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, n\u00ean c\u00e1ch &#8220;mua h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp&#8221; \u1edf c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng; h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f2n l\u1ea1i ph\u1ea3i ti\u00eau h\u1ee7y theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Khi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n t\u0103ng, l\u1eadp th\u1ee7 c\u00f4ng r\u1ed3i nh\u1eadp l\u1ea1i s\u1ed5 s\u00e1ch s\u1ebd t\u1ed1n th\u1eddi gian, \u0111\u00e2y l\u00e0 l\u00fac c\u1ea7n m\u1ed9t h\u1ec7 th\u1ed1ng th\u1ed1ng nh\u1ea5t.<\/p>\n<h2 style=\"text-align: justify;\">7. Ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u1edf c\u1ea3 hai \u0111\u1ea7u: nh\u1eadn t\u1eeb h\u1ed9 kinh doanh, nh\u00e0 cung c\u1ea5p nh\u1ecf, v\u00e0 ph\u00e1t h\u00e0nh n\u1ebfu ch\u00ednh doanh nghi\u1ec7p ho\u1eb7c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Khi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n n\u1eb1m \u1edf hai h\u1ec7 th\u1ed1ng, r\u1ee7i ro h\u1ea1ch to\u00e1n sai r\u1ea5t d\u1ec5 x\u1ea3y ra.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng sai s\u00f3t \u0111i\u1ec3n h\u00ecnh khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp th\u1ee7 c\u00f4ng g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u1ebf to\u00e1n nh\u1eadp nh\u1ea7m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0o b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n ghi &#8220;B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng&#8221; v\u1eabn \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra l\u1eadp mu\u1ed9n so v\u1edbi th\u1eddi \u0111i\u1ec3m giao h\u00e0ng do d\u1eef li\u1ec7u b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u1ed3ng b\u1ed9.<\/li>\n<li aria-level=\"1\">Cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf v\u1edbi s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn gi\u1ea3i ph\u00e1p t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t l\u00e0 m\u1ed9t v\u00ed d\u1ee5, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp, k\u00fd s\u1ed1, xu\u1ea5t, g\u1eedi v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ngay tr\u00ean giao di\u1ec7n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. D\u1eef li\u1ec7u t\u1eeb \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba tr\u1ef1c ti\u1ebfp \u0111\u1ec3 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n, h\u1ea1n ch\u1ebf vi\u1ec7c nh\u1eadp l\u1ea1i th\u00f4ng tin.<\/p>\n<p style=\"text-align: justify;\">\u1ede chi\u1ec1u \u0111\u1ea7u ra, h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 k\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu khi xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y gi\u00fap th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1m s\u00e1t th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, \u0111\u1ed3ng th\u1eddi doanh thu tr\u00ean s\u1ed5 s\u00e1ch lu\u00f4n kh\u1edbp v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u1ede chi\u1ec1u \u0111\u1ea7u v\u00e0o, AccNet ERP t\u1ef1 \u0111\u1ed9ng nh\u1eadn, ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed, gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ghi s\u1ed5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1eadp trung, d\u1ec5 tra c\u1ee9u khi quy\u1ebft to\u00e1n ho\u1eb7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"46ac8d99f6828bbb4218f348bcad02b4\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"46ac8d99f6828bbb4218f348bcad02b4\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"97131ae269\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54715\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh ph\u1ea7n m\u1ec1m, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy \u0111\u1ecbnh n\u1ed9i b\u1ed9: y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p ghi \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua, ki\u1ec3m tra k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 khi nh\u1eadn, v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2 style=\"text-align: justify;\">8. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00e2u h\u1ecfi k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp c\u00f3 c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng c\u1ea7n \u0111\u1ec3 t\u00ednh thu\u1ebf, v\u00ec thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u00ednh tr\u00ean doanh thu. Tuy nhi\u00ean, h\u00e0ng mua v\u00e0o v\u1eabn c\u1ea7n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c v\u00e0 t\u00ednh chi ph\u00ed. Chi ti\u1ebft c\u00f3 trong b\u00e0i vi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3, khi \u0111\u00fang h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, n\u1ed9i dung b\u1eaft bu\u1ed9c, th\u1eddi \u0111i\u1ec3m l\u1eadp, ch\u1eef k\u00fd s\u1ed1, m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tra c\u1ee9u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf; xem th\u00eam b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp \u0111\u00e3 l\u1eadp kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. T\u1eeb 01\/07\/2026, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u1ec9 quy \u0111\u1ecbnh ba c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai: th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf. Kh\u00f4ng c\u00f2n th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp. C\u00e1ch x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3, n\u1ebfu doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP). H\u1ed9 kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 th\u00f4ng c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n GTGT n\u1eb1m \u1edf k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 2, vi\u1ec7c kh\u00f4ng t\u00e1ch d\u00f2ng thu\u1ebf v\u00e0 h\u1ec7 qu\u1ea3 thu\u1ebf: b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0ng v\u1eabn t\u00ednh chi ph\u00ed n\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, c\u00f2n b\u00ean b\u00e1n t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu v\u00e0 k\u00ea khai theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 th\u00f4ng c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. H\u00f3a \u0111\u01a1n n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149],"tags":[187],"class_list":["post-54715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don-chung-tu","tag-hoa-don"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=54715"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54715\/revisions"}],"predecessor-version":[{"id":54741,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54715\/revisions\/54741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54740"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}